Income tax Act 1961 Section wise index - cs notes

245P Vacancies, etc., not to invalidate proceedings245Q Application for advance ruling245R Procedure on receipt of application245RR Appellate authority not to proceed in certain cases245S Applicability of advance ruling245T Advance ruling to be void in certain circumstances245U Powers of the Authority245V Procedure of AuthorityCHAPTER XX APPEALS AND REVISIONA. APPEALS TO DEPUTY COMMISSIONER/COMMISSIONER [APPEALS]246 Appealable orders246A Appealable orders before Commissioner (Appeals)248 Appeal by person denying liability to deduct tax in certain cases249 Form of appeal and limitation250 Procedure in appeal251 Powers of the Commissioner (Appeals)B. APPEALS TO APPELATE TRIBUNAL252 Appellate Tribunal253 Appeals to the Appellate Tribunal254 Orders of Appellate Tribunal255 Procedure of Appellate Tribunal257 Statement of case to Supreme Court in certain cases260 Effect to the decisions of Supreme Court and of the National Tax TribunalC. APPEALS TO HIGH COURT260A Appeal to High Court260B Case before High Court to be heard by not less than two JudgesD. APPELS TO SUPREME COURT261 Appeal to Supreme Court262 Hearing before Supreme CourtE. REVISION BY COMMISSIONER263 Revision of orders prejudicial to revenue